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← Historical versions

Versions of s. 204, definition “paid up capital value”

I-3.3 — Income Tax Act · 2 versions · View current text

Historical text comes from the Justice Laws point-in-time corpus and is unofficial — not the official version.

  1. 2009-03-12 to present available View Source
    paid-up capital value of a share means the amount determined by the formula A/B where A is the paid-up capital of the corporation that is represented by the shares of the class to which that share belongs, and B is the number of shares of that class that are in fact issued and outstanding; (valeur en capital versé)
    Full text

    paid-up capital value of a share means the amount determined by the formula A/B where A is the paid-up capital of the corporation that is represented by the shares of the class to which that share belongs, and B is the number of shares of that class that are in fact issued and outstanding; (valeur en capital versé)

  2. 2004-08-31 to 2009-03-12 View Source

    paid-up capital value of a share means the amount determined by the formula A/B where A is the paid-up capital of the corporation that is represented by the shares of the class to which that share belongs, and B is the number of shares of that class that are in fact issued and outstanding;